TMI Blog1998 (5) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... Metal Scrap and presented a Bill of Entry dated 8-2-1991 and two Bill of Entry dated 12-2-1991 seeking clearance and paid appropriate duty of customs during various periods and obtained delivery from the port Trust on various dates during the period 23-4-1991 to 9-10-1991. On 4-11-1991, appellant submitted refund claim for Rs. 21,04,684/- on the allegation that Port Trust delivered only 2,267.180 MTs and the amount claimed was duty paid in excess. Appellant produced various records including weighment certificate issued by the new Mangalore Port and also a Survey Report. Besides the appellant, three other importers had imported identical goods which were also brought in the same ship. The Survey Report indicated the total manifested quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for home consumption qualify not the loss but bringing loss to the notice to the Custom House. The above provision does not require factum of loss to be brought to the notice of Custom House. Otherwise than in the form of refund claim or by any means prior to clearance. 7. The question therefore for consideration is whether any part of goods imported by the appellant had been lost and if so, whether the loss was before the clearance for home consumption. The Survey Report would show that total quantity imported by all the 4 importers and manifested was off-loaded at the Port Trust. The certificate issued by the Port Trust would show that the total quantity delivered by the Port Trust to various importers was only 20,741.430 MTs and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown in the certificate that again was a matter for verification with reference to original records available with port trust authority. He could have called upon the appellant to produce copies of the Out Turn statement or himself approached Port Trust authority for verification or looked into the copy of the statement which ordinarily is required to be forwarded to the Custom House. To a question put by us, the representative of the appellant, Shri Ravi Shankar, Chartered Accountant, submitted that the appellant will be in a position to produce copy of the relevant Out Turn statement before the adjudicating authority, if an opportunity is given to him. In the circumstance, we are inclined to give such an opportunity to the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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